GHG Protocol and ISO advance unified global carbon accounting standard

The International Organization for Standardization (ISO) and the Greenhouse Gas Protocol (GHG Protocol) announced plans to merge their corporate carbon accounting standards into a single, co‑branded global standard. The new standard will combine GHG Protocol’s Scope 1, Scope 2, Scope 3 and Actions and Market Instruments (AMI) frameworks with ISO’s 14064‑1 standard, with a public consultation slated for the second quarter of 2027.

Separately, the GHG Protocol released the results of its public consultation on proposed tightening of Scope 2 reporting. Only 12% of responding companies supported the hourly matching requirement and 19% backed the renewable‑electricity deliverability rule, citing concerns about cost, reporting burden, and potential discouragement of participation in clean‑energy markets.